<ARTICLE> 5
<CIK> 0000909992
<NAME> THE BEARD COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                             729
<SECURITIES>                                         0
<RECEIVABLES>                                    3,049
<ALLOWANCES>                                      (62)
<INVENTORY>                                        671
<CURRENT-ASSETS>                                 4,774
<PP&E>                                          18,233
<DEPRECIATION>                                 (9,072)
<TOTAL-ASSETS>                                  16,402
<CURRENT-LIABILITIES>                            3,443
<BONDS>                                              0
<PREFERRED-MANDATORY>                            1,200
<PREFERRED>                                          0
<COMMON>                                             3
<OTHER-SE>                                       8,260
<TOTAL-LIABILITY-AND-EQUITY>                    16,402
<SALES>                                            378
<TOTAL-REVENUES>                                 4,495
<CGS>                                                0
<TOTAL-COSTS>                                    5,488
<OTHER-EXPENSES>                                 (176)
<LOSS-PROVISION>                                   112
<INTEREST-EXPENSE>                                 198
<INCOME-PRETAX>                                (1,036)
<INCOME-TAX>                                        45
<INCOME-CONTINUING>                                 45
<DISCONTINUED>                                     632
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (449)
<EPS-PRIMARY>                                   (0.16)
<EPS-DILUTED>                                   (0.16)